SC information letter #19-7

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Authors
South Carolina Department of Revenue
Issue Date
2019-03-13
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South Carolina Department of Revenue--Periodicals , Advisory opinions--South Carolina , Income tax--South Carolina , Taxation--Law and legislation--South Carolina
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Abstract
This Information Letter provides a summary of South Carolina conformity with Internal Revenue Code (IRC) sections affecting individual taxpayers. A chart of the individual tax provisions in the TCJA and whether or not South Carolina adopts the IRC section is attached. This summary is written in general terms and does not contain all of the specific requirements or details of the code sections.
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South Carolina State Library
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Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.
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